A&C PRESENTATIONS: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
A&C PRESENTATIONS
Largest movements
- Cash -€3,204
down €3,204 (-33.5%), from €9,573 to €6,370
mainly Net result for the year (-€4,223)
- Receivables within one year -€116
down €116 (-58.5%), from €198 to €82
- Profit (loss) carried forward -€4,223
down €4,223 (-8.1%), from -€52,426 to -€56,649
- Trade debts +€690
up €690 (+919.7%), from €75 to €765
- Gross operating margin +€7,478
up €7,478 (+68.7%), from -€10,879 to -€3,401
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €11,275 | €7,802 | -€3,473 | -30.8% |
| Fixed assets | 21/28 | €1,430 | €1,350 | -€80 | -5.6% |
| Financial fixed assets | 28 | €1,430 | €1,350 | -€80 | -5.6% |
| Current assets | 29/58 | €9,845 | €6,452 | -€3,393 | -34.5% |
| Amounts receivable within one year | 40/41 | €198 | €82 | -€116 | -58.5% |
| Other amounts receivable | 41 | €198 | €82 | -€116 | -58.5% |
| Cash at bank and in hand | 54/58 | €9,573 | €6,370 | -€3,204 | -33.5% |
| Deferred charges and accrued income | 490/1 | €74 | - | -€74 | |
| Total equity and liabilities | 10/49 | €11,275 | €7,802 | -€3,473 | -30.8% |
| Equity | 10/15 | -€33,826 | -€38,049 | -€4,223 | -12.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€52,426 | -€56,649 | -€4,223 | -8.1% |
| Amounts payable | 17/49 | €45,101 | €45,851 | +€750 | +1.7% |
| Amounts payable within one year | 42/48 | €45,101 | €45,851 | +€750 | +1.7% |
| Trade debts | 44 | €75 | €765 | +€690 | +919.7% |
| Suppliers | 440/4 | €75 | €765 | +€690 | +919.7% |
| Taxes, remuneration and social security | 45 | €138 | €198 | +€60 | +43.3% |
| Taxes | 450/3 | €138 | €198 | +€60 | +43.3% |
| Other amounts payable | 47/48 | €44,888 | €44,888 | = | 0.0% |
| Other operating charges | 640/8 | €655 | €675 | +€19 | +3.0% |
| Gross operating margin | 9900 | -€10,879 | -€3,401 | +€7,478 | +68.7% |
| Operating profit (loss) | 9901 | -€11,534 | -€4,076 | +€7,458 | +64.7% |
| Financial income | 75/76B | €9 | €3 | -€6 | -72.1% |
| Recurring financial income | 75 | €9 | €3 | -€6 | -72.1% |
| Financial charges | 65/66B | €133 | €149 | +€16 | +12.2% |
| Recurring financial charges | 65 | €133 | €149 | +€16 | +12.2% |
| Profit (loss) for the period before taxes | 9903 | -€11,658 | -€4,222 | +€7,436 | +63.8% |
| Income taxes | 67/77 | - | €1 | +€1 | |
| Profit (loss) for the period | 9904 | -€11,658 | -€4,223 | +€7,435 | +63.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,658 | -€4,223 | +€7,435 | +63.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.